Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
HC held that the petitioner had committed a bona fide error by uploading the GSTIN of the Kerala branch of R-5 instead of its Chennai (Tamil Nadu) branch in GSTR-1, which prevented R-4 from availing Input Tax Credit. Relying on analogous precedents, HC observed that where no revenue loss occurs and the mistake is inadvertent, technicalities should not obstruct legitimate rectification. Given the serious disputes between the petitioner and R-4/R-5, HC kept all inter se contentions open. HC partly allowed the petition and directed R-1 to R-3 to permit the petitioner to amend the relevant GSTR-1 returns within four weeks from receipt of the order.
HC held that the petitioner had committed a bona fide error by uploading the GSTIN of the Kerala branch of R-5 instead of its Chennai (Tamil Nadu) branch in GSTR-1, which prevented R-4 from availing Input Tax Credit. Relying on analogous precedents, HC observed that where no revenue loss occurs and the mistake is inadvertent, technicalities should not obstruct legitimate rectification. Given the serious disputes between the petitioner and R-4/R-5, HC kept all inter se contentions open. HC partly allowed the petition and directed R-1 to R-3 to permit the petitioner to amend the relevant GSTR-1 returns within four weeks from receipt of the order.
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